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            <h2 class="text-4xl font-bold text-white">Corporate Carbon Accounting</h2>
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          <h1 class="text-2xl font-bold text-gray-800 mb-2">Corporate Carbon Accounting</h1>
          <h2 class="text-xl font-bold text-gray-800 mb-6">(Ambition Enterprise Carbon Calculator v2.0)</h2>
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        <!-- Introduction -->
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          <p class="text-gray-700">
            Carbon neutrality is China's long-term strategic goal to promote a low-carbon energy transition and high-quality green economic development, especially in the context of achieving the "dual-carbon" goals. Enterprises, as core force driving future emissions reductions, are the fundamental actors in realizing the goals, then it is crucial to establish corporate carbon accounting and a dynamic carbon account. In fact, accurately accounting for a company's annual (or monthly) carbon footprint not only helps the enterprise identify its primary greenhouse-gas emission (GHG) processes and formulate effective reduction plans, but also allows it to accelerate its green transformation based on regional and industry "dual-carbon" policy directions—thereby gaining an early foothold in key areas such as low-carbon technologies and products, green innovation, and carbon finance.
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            To help enterprises scientifically calculate their GHG emissions, we assembled authoritative experts in the "dual carbon" field to jointly develop the Ambition Enterprise Carbon Calculator v1.0, which was released in early 2022. We subsequently updated and launched the flagship v2.0 in November 2022 (<a href="https://www.Ambition3e.com/data/calculator.html" class="text-blue-600 underline cursor-pointer">https://www.Ambition3e.com/data/calculator.html</a>). Version 2.0 continues to operate as a free public-welfare platform, available at no cost to all enterprises and institutions.
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            To ensure the confidentiality of each organization's emissions data, users of the platform are not required to provide specific company names; a simple mobile-phone or email verification is sufficient to perform professional accounting of carbon and major non-carbon emissions within the organizational boundary. Organizations may also apply to become registered users (still without needing to provide specific company names), enabling them to conduct more detailed carbon diagnostics and receive in-depth analytical reports covering multiple dimensions—such as emissions accounting, carbon-sink estimation, abatement-cost calculation, carbon-trading simulation, and ESG impact assessment.
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            The Ambition v2.0 Carbon Calculator will guide users through a full-chain accounting journey—spanning carbon emissions, offsets, sinks, and trading—empowering enterprises in their low-carbon transition and green, high-quality development.
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          <h3 class="text-xl font-bold text-gray-800 mb-4">1. Calculator Functions</h3>
          
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            The Ambition Enterprise Carbon Calculator v2.0 is an industry-specific, online tool designed for enterprises to account for carbon and major non-carbon emissions within their organizational boundaries. It complies with the "Corporate Standard" for greenhouse-gas (GHG) accounting, performing calculations according to Scope 1, Scope 2, and Scope 3 (see Fig. 2). This calculator focuses on the three GHGs with the largest emissions and global-warming potential—carbon dioxide (CO₂), methane (CH₄), and nitrous oxide (N₂O)—using emission inventories published by the Intergovernmental Panel on Climate Change (IPCC), the China Energy Statistics Yearbook, the Provincial GHG Inventory Compilation Guidelines, and other authoritative sources.
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            Compared with v1.0, version 2.0 introduces an emissions inventory of over 10,000 GHG emission factors and delivers a comprehensive upgrade in accounting scope, user experience, and functionality (see Fig. 1). The key enhancements are:
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              <h4 class="font-bold text-gray-800 mb-2">Unified "Professional Accounting" Portal</h4>
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                The previous "Trial Calculation" and "Professional Accounting" interfaces have been merged into a single "Professional Accounting" portal. Two user types are distinguished—unregistered and registered—but both follow the same calculation logic. Unregistered users can view a basic result summary, while registered users gain fine-grained data-management permissions and access to an in-depth, full-spectrum analysis service.
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              <h4 class="font-bold text-gray-800 mb-2">Finer Industry Classification</h4>
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                The national economy is now divided into six major sectors (energy; manufacturing; construction; commerce; agriculture, forestry, animal husbandry, and fishery; and mining), further broken down into 44 sub-sectors, enabling precise matching for professional accounting by enterprises and institutions.
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              <h4 class="font-bold text-gray-800 mb-2">Expanded Scope 1–3 Coverage</h4>
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                Process emissions for multiple specialized industries are now explicitly modeled with detailed, accurate methodologies. An emissions-factor library covering 10,000+ elements that supports cross-industry, multi-enterprise, and multi-dimensional GHG accounting. A custom emissions-factor input portal allows enterprises to upload their own measured factors for even more precise, tailored accounting.
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              <h4 class="font-bold text-gray-800 mb-2">Full-Chain, Extended Calculations</h4>
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                Beyond GHG emissions accounting, v2.0 adds modules for carbon-sink accounting, emissions-reduction accounting, carbon-intensity accounting, industry-benchmarking analysis, carbon-trading cost-benefit evaluation, and ESG (Environmental, Social, and Governance) impact assessment. By offsetting emissions against carbon-sink levels and linking to built-in carbon-market price data, users can perform intuitive carbon–cost-benefit management. Enterprises that conduct ESG assessments can input their ESG scores and related data to analyze ESG's effect on corporate valuation and development. The platform also provides ESG analysis reports and downloadable datasets.
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              <h4 class="font-bold text-gray-800 mb-2">Enhanced Analysis & Visualization</h4>
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                Registered users can explore multi-dimensional visualizations, including sectoral carbon-emission-structure comparisons, an enterprise's emissions versus industry averages, and peer comparisons within the same region. The tool supports carbon-sink analyses for clean-power projects (solar, wind, geothermal), green spaces, grasslands, forests, agriculture, etc., and offers visualizations for carbon-sink/source rebalancing, emissions-reduction value assessments, and ESG impact evaluations.
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            <img src="/images/plan/1.png" alt="Ambition Carbon Calculator Trial Interface" class="rounded-lg shadow-lg">
            <p class="text-sm text-gray-600 mt-2 text-center">Fig. 1 Ambition Carbon Calculator Trial Interface</p>
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          <h3 class="text-xl font-bold text-gray-800 mb-4">2. Introduction to Accounting Scopes</h3>
          
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              <span class="font-bold">Scope 1</span> emissions refer to the direct greenhouse-gas emissions that occur within the organization's operational or geographic boundary.
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              <span class="font-bold">Scope 2</span> emissions are the indirect emissions resulting from the consumption of purchased electricity, heat or steam that occur both inside and outside the organization's boundary.
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              <span class="font-bold">Scope 3</span> emissions cover all other indirect emissions throughout an organization's value chain—from upstream raw-material procurement to downstream product sales.
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              For employee commuting and business-travel emissions, the calculator offers two methodologies—full-coverage statistics and sampling—tailored to the size of the enterprise. This dual approach helps companies collect the necessary baseline data and carry out carbon-emission accounting, while also providing standardized templates for their reference.
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            <p class="text-sm text-gray-600 mt-2 text-center">Fig. 2 Schematic diagram of the accounting boundaries for Scope 1, Scope 2, and Scope 3 accounting.</p>
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          <h3 class="text-xl font-bold text-gray-800 mb-4">3. Design Standards and Reference Guidelines</h3>
          
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            <p>Greenhouse Gas Accounting Framework: Corporate Accounting and Reporting Standard (2011)</p>
            <p>Greenhouse Gas Accounting Framework: Product Life-Cycle Accounting and Reporting Standard (2011)</p>
            <p>Greenhouse Gas Accounting Framework: Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011)</p>
            <p>PAS 2050:2011 Specification for the Assessment of the Life Cycle Greenhouse Gas Emissions of Goods and Services</p>
            <p>ISO 14064-1: Greenhouse Gases – Part 1: Specification with Guidance at the Organization Level for Quantification and Reporting of Greenhouse Gas Emissions and Removals</p>
            <p>ISO 14064-2: Greenhouse Gases – Part 2: Specification with Guidance at the Project Level for Quantification, Monitoring and Reporting of Greenhouse Gas Emission Reductions and Removal Enhancements</p>
            <p>ISO 14064-3: Greenhouse Gases – Part 3: Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions</p>
            <p>National Economic Industry Classification (China)</p>
            <p>2006 IPCC Guidelines for National Greenhouse Gas Inventories</p>
            <p>Corporate Greenhouse Gas Emission Reporting Verification Guidelines (Trial)</p>
            <p>Guidelines for Greenhouse Gas Accounting and Reporting Methods: Power Grid, Power Generation, Grid Operations, Steel, Chemical, Electrolytic Aluminum, Magnesium Smelting, Glass, Cement, Ceramics, and Civil Aviation Enterprises</p>
            <p>Guidelines for Greenhouse Gas Accounting and Reporting Methods: Independent Coking Plants, Coal Production, Petrochemical, and Oil & Gas Enterprises</p>
            <p>Guidelines for Greenhouse Gas Accounting and Reporting Methods: Electronics, Fluorochemical, Other Industries, Public Buildings, Machinery & Equipment, Mining, Land Transport, Other Non‑ferrous Metals, Food, and Pulp & Paper Enterprises</p>
            <p>CM-001-V02: Methodology for Renewable Energy Grid-Connected Power Generation (2nd Edition)</p>
            <p>CM-022-V01: Use of Geothermal Energy for Heat Supply in Place of Fossil Fuels</p>
            <p>AM0072: Fossil Fuel Displacement by Geothermal Resources for Space Heating (Version 2.0)</p>
            <p>CM-001-V01: Consolidated Baseline Methodology for Renewable Power Generation Projects</p>
            <p>CMS-026-V01: Methane Recovery in Household/Small-Farm Agricultural Activities</p>
            <p>CMS-001-V01: User-Supplied Thermal Energy, with or without Electricity</p>
            <p>CMS-021-V01: Methane Recovery in Animal Manure Management Systems</p>
            <p>CM-092-V01: Electricity Generation in Stand-alone Power Plants Using Bio-waste</p>
            <p>CM-003-V02: Recovery of Coal Mine Methane, Coalbed Methane, and Ventilation Air Methane for Power Generation, Fuel, Heat Supply, and/or Flaring or Oxidation</p>
            <p>AR-CM-001-V01: Afforestation Carbon Sink Project Methodology</p>
            <p>AR-CM-002-V01: Bamboo Afforestation Carbon Sink Project Methodology</p>
            <p>AR-CM-003-V01: Forest Management Carbon Sink Project Methodology</p>
            <p>AR-CM-004-V01: Sustainable Grassland Management Greenhouse Gas Emission Reduction Measurement and Monitoring Methodology</p>
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        <!-- Section 4: Result Visualization -->
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          <h3 class="text-xl font-bold text-gray-800 mb-4">4. Result Visualization and Analysis</h3>
          
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              The Ambition Enterprise Carbon Calculator provides a rich suite of result displays and analyses to fully support corporate mitigation management. It shows emissions by scope, the share of each greenhouse gas, process-level emissions, etc. During the accounting process, users can monitor the emissions from each item they have entered in real time; once the calculation is complete, they can view the full analytical results on demand (see Fig. 3 and Fig. 4).
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            <p>
              Version 2.0 adds even more functionality, including: Comparative distributions of carbon-emission structures across different industries. Benchmarking an individual company's emissions against its industry's average. Comparing a company's emissions to the regional average for similar enterprises. National-level analyses of emissions totals and structural differences among like companies.
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              Carbon-sink accounting for clean-energy and land-use projects—such as solar, wind, geothermal power, green spaces, forests, and agricultural activities—enabling carbon-sink/source rebalancing analysis and valuation of emissions-reduction benefits.
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              All of these features come with integrated visualization tools and algorithmic assessments so that enterprises can readily interpret their carbon-cost and carbon-benefit profiles, as well as the impacts on their ESG performance.
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              <img src="/images/plan/3.png" alt="Results Analysis and Visualization Page (Unregistered User)" class="rounded-lg shadow-lg">
              <p class="text-sm text-gray-600 mt-2 text-center">Fig. 3 Results Analysis and Visualization Page (Unregistered User)</p>
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              <img src="/images/plan/4.png" alt="Results Analysis and Visualization Page (Registered User)" class="rounded-lg shadow-lg">
              <p class="text-sm text-gray-600 mt-2 text-center">Fig. 4 Results Analysis and Visualization Page (Registered User)</p>
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